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Department A had no Work-in-Process at the beginning of the period, 1,800 units were completed during the period, 600 units were 50% completed at the

Department A had no Work-in-Process at the beginning of the period, 1,800 units were completed during the period, 600 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period

Direct materials (2,400 at $18.00) $43,200

Direct Labor

Factory Overhead

21,420

14,280

Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period?

a) $9,863.

b) $10,800.

c) $15,900.

d) $19,725.

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